Our planning process (not offered through our relationship with Spark) is designed to provide you with the tools and support to balance wealth accumulation and protection while attempting to minimize your taxes, expenses, and risks.  We do this in a way that is streamlined to make your financial life as low-impact and stress-free as possible.

  • Retirement Income Planning
  • Tax Planning for Business Owners 
  • Business Succession Planning
  • Estate Planning
  • Insurance Planning
  • Asset Preservation Planning 


In 1986 Congress adopted section 831(b) of the Internal Revenue Code specifically to encourage micro-captive insurance formations to strengthen US businesses, and created significant tax incentives for doing so.  These tax incentives exist to encourage their formation where it is suitable for businesses to efficiently finance insurable risks.  

Despite this provision being nearly 30 years old, most professional business advisers still do not understand Captives, and as a result, tens of thousands of small to medium sized businesses that could benefit from Captives have not yet been introduced to them.  In late 2013 North Carolina joined approximately 30 other states by becoming an eligible domicile for Captives, establishing extremely consumer-friendly regulations in the process. (http://www.ncdoi.com/NCCaptives/ )

An 831(b) Captive allows a business to deduct up to $1.2 million per year against ordinary income (while the Captive – a wholly-owned subsidiary of the business – receives the funds tax-free).  It exempts, not merely defers, all operating income of qualifying Captives from federal income tax.  This special tax benefit encourages small and medium sized companies to create these protective risk reserve assets, which they retain control over.  

The restrictions that apply to 401k and other retirement plan assets do not apply to reserves in your Captive.  When properly structured, they simply are a superior business and risk management tool for owners of successful businesses.  And when integrated with estate and/or business succession planning, the wealth accumulation and protection benefits can be substantial.

Ideal Qualifications for an 831(b) Captive:

  • A business with annual revenues of $1 million – $250 million
  • Pre-tax operating profits of $500,000+ per year
  • Desire to decrease ownership “what ifs”
  • Desire to leverage significant tax advantages
  • Desire to increase ownership benefits, wealth accumulation and protection

In conjunction with the country’s very best Captive administrators, we can quickly and accurately evaluate how much benefit a Captive could provide you and your business in the areas of risk management, tax planning, and asset protection.